Does Combine repeated approvals violates Audit?

Summary: We have employee supervisor hierarchy used for Expense approvals. In one scenario, the approval has to flow like

A>B (CEO)>C (CFO) > D (CEO), where CEO is the highest authority.

To avoid, repeated approval, we have used 'Combine Repeated Approval' and so the flow is

A>B (CEO)>C (CFO).

Is this violating any audit trail as it seems from workflow that CFO is final authority (instead of CEO)?

Content (please ensure you mask any confidential information):NA

Version (include the version you are using, if applicable):26A

Code Snippet (add any code snippets that support your topic, if applicable):NA